Where do you specify the value to the server when using <option value=""> tag in HTML

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Where do you specify the value to the server when using <option value=""> tag in HTML

I've been checking the web for information on this but haven't found any. All the sources I've checked just indicate that the value attribute in the option tag is what is sent to the server when you select an option. They don't tell you where to specify the meaning of that value to the server.... What i mean is say for example you used <a href = "index.html">Home</a>, when you click on Home, the value of href is what is displayed (which is another already coded and existing webpage), if you used <img src = "image.gif" />, it will display an already existing image. But in the option tag, where is the value of the value attribute located, existing or specified. I hope thats explanatory enough. Thanks.